The tariff classification of a pair of earrings from China.

 N292170 December 12, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7116.20.0500 Dionisia Melman Customs Compliance and Logistics Manager The Jewelry Group Division of Nine West Holdings 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of a pair of earrings from China. Dear Ms. Melman: In your letter dated November 17, 2017, you requested a tariff classification ruling. Description, illustrative literature and a sample were received. Style number 60490890-887 is identified as the DKNY “PE 50 MM LG Thin Hoop – Gld.” Each earring consists of 1 brass hoop plated in 10 karat gold; 1 joint & catch plated in 10 karat gold; 1 titanium pin; and 1-1.5mm, faceted Cubic Zirconia (CZ), diamond-like imitation gemstone set on the underside of the hoop next to the joint & catch. Each earring also has the DKNY stamped logo on the underside of the hoop. Legal Note 11 to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides that for the purposes of heading 7117, the expression “imitation jewelry” means articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. See Legal Note 9 (a) to Chapter 71 of the HTSUS for exemplars of articles of jewelry. In respect to the DKNY “PE 50 MM LG Thin Hoop – Gld,” the pair of earrings cannot be classified as imitation jewelry in heading 7117, HTSUS, as they contain CZ-stones which are considered to be simulated diamonds. The applicable subheading for style number 60490890-887, the DKNY “PE 50 MM LG Thin Hoop – Gld,” containing a CZ imitation gemstone will be 7116.20.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece.” The rate of duty will be 3.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division